Case Laws

 

2016(12)LCX0083: Prakash Inscript Innovations Pvt Ltd: Graphistone is classifiable under sub-heading 7018 90.

 

2016(03)LCX0075:Transview Enterprises India pvt Ltd: Glass pendants ‘Amezcua Chi’Pendant  is classifiable under sub-heading 7018 90 90.

 

2014(06)LCX0178: VMB Impex: Glass beads (cone shape) are  classifiable under sub-heading 7018 10 20.

 

2012(11)LCX0117: Art Beads Pvt. Ltd.: Glass Chantons are classifiable under sub-heading 7018 10 20.

 

2004(12)LCX0003: L.E Industries: Small Pieces of glass rings are classifiable under heading 7020.

 

2004(01)LCX0288: Paro Syntex Ltd: Computer Auto Glare Glass is classifiable under heading 7020.

 

2001(04)LCX0111: Om Glass Works: Glass headlight covers are classifiable under sub-heading 7011 90.

 

2001(03)LCX0276: Mysore Lamp Works Ltd.: Glass tubes, bulbs, etc. are classifiable under heading 7008.

 

1998(06)LCX0139: Bharat Electronics Ltd.: Lead Glass Tubings are classifiable under sub-heading 7002 39.

 

1998(04)LCX0075: Shree Vallabh Glass Works Ltd.: Glass is classifiable under heading 7002.

 

1995(03)LCX0173: Chandra Lakshmi Laminated Safety Glass Ltd.: Laminated safety wind shield glass is classifiable under sub-heading 7004 20.

 

1994(05)LCX0086:Hindustan National Glass & Industries Ltd: Articles of glass is classifiable under heading 7016.

 

1992(12)LCX0008: Thermax Ltd: Filter bag spares and filter bages woven type glass are classifiable under sub-heading 7019 90.

 

1992(07)LCX0001: Rajan kumar & Bros (impex) Pvt Ltd: Glass Sew on stones /glass chantos are classifiable under sub-heading 7018 10.

 

1988(09)LCX0056: Indo-Swiss Synthetic Gem Mfg Co Ltd: Quartz cups (silica cups), Fused quartz, Fused silica are classifiable under heading 7021.


1985(03)LCX0045:
Nivedita Chemicals Pvt. Ltd.: Reaction Glass (Jars) Vessels are classifiable as laboratory glassware under heading 7017/18.

 

1983(01)LCX0013: General Electric Co.of India Ltd: Flame proof water glass is classifiable under heading 7021.

Advance Rulings

2024(03)LCX0219(AAAR) : Float Glass Centre:‘Clear Float Glass’ classifiable under Customs Tariff Heading 70052990

2023(11)LCX0363(AAR) : Float Glass Centre: ‘Clear Float Glass’ should be classified under the CTH 7005 29.

2022(05)LCX0192(AAR) : Suraj Constructions: 'Clear Float Glass' with absorbent layer on only one side merit classification under heading 70051090.